浅析提高企业提高全面预算管理的对策水平.doc

题目：浅析企业提高全面预算管理的对策水平 浅析企业提高全面预算管理的对策水平 【辛商要】在我国企业管理实践屮，推行全面预算管理的企业，一部分取得Y显著成效，而 有部分企业的实行效果不理想。究其原因，主要在于企业的公司治理机制不健全、内部控制 基础不扎实、预算体系存在缺陷。导致预算体系制定难、执行难，考核更难。2008年国际金 融危机以来，如何在H常管理屮分析和把控宏观经济走势，适时灵活地调整企业发展战略， 落实到全面预算管理实践中，以使企业口常经营能动地顺应经济形势及竞争形势的变化，从 而保证企业的可持续发展，是本次危机给我国企业管理提出的新课题，为此，如何全面认识 和理解全面预算管理的精祌实质，扎实而有效地落实全面预算管理的方法和措施，具有一定 的学术价值及社会实践价值，这就是本文写作的目的。 【关键词】全面预算预算控制业绩评价 A Discussion about How to Improve the overall budget Management Level of Enterprise [Abstract] In the practice of our enterprise management, the implementation of a comprehensive budget management in the enterprise, part and made remarkable achievements, but some enterprises in the implementation of the effect is not ideal. Investigate its reason, mainly lies in the defects of corporate governance mechanism is not perfect, internal control is not a solid basis, budget system. Causes the budget system make difficult, difficult to implement, evaluation more difficult. Since 2008, the international financial crisis，how to analyze and control the macro economic trend in the daily management, timely and flexible adjustment of enterprise development strategies, to implement the comprehensive budget management in practice, in order to make the enterprise daily management activity to conform to the changes in the economic situation and competition situation，so as to ensure the sustainable development of enterprises, is the crisis to the new subject， put forward our country enterprise management. Therefore, how to recognize and understand the spiritual essence of overall budget management, solid and effective implementation of methods and measures of overall budget management, has a certain academic value and social value, which is the purpose of writing this paper. [Key words] comprehensive budget budget control performance appraisal 目录 TOC \o 1-5 \h \z 弓I w i HYPERLINK \l bookmark4 \o Current Document \h 一、 全面预算管理概述 1 HYPERLINK \l bookmark5 \o Current Document \h （―）全面预算管理内涵 1 HYPERLINK \l bookmark6 \o Cu